Hacienda Pública Española/Review of Public Economics is an open access journal, all its content is freely available inmediately after publication, and distributed under a Creative Commons Attribution-NonCommercial 4.0 International license. There is no embargo period and the users are not required to register to read the content of the journal.The journal copyright holder is the Spanish Institute of Fiscal Studies that grants any user to read, download, copy, distribute, print, search, or link to the full texts of articles, crawl them for indexing, pass them as data to software, or use them for any other lawful purpose, but for non commercial purposes.